1. Control over the financial and economic activities of a horticultural, horticultural or country non-profit association, including the activities of its chairman, members of the board and the board, are carried out by the audit commission (auditor), elected from among the members of such an association by the general meeting of its members, consisting of one or at least three people for a period of two years. The chairman and members of the board, as well as their spouses, parents, children, grandchildren, brothers and sisters (their spouses) cannot be elected to the audit commission (auditor).

The procedure for the work of the audit commission (auditor) and its powers are governed by the regulation on the audit commission (auditor) approved by the general meeting of members of such an association (meeting of authorized persons).

The audit commission (auditor) is accountable to the general meeting of members of such an association. Re-elections of the audit commission (auditor) may be held ahead of time at the request of at least one quarter of the total number of members of such an association.

2. Members of the audit commission (auditor) of a horticultural, horticultural or dacha non-profit association shall be liable for improper performance of the duties stipulated by this federal law and the charter of such an association.

3. The audit commission (auditor) of a horticultural, horticultural or dacha non-profit association is obliged to:

1) verify the implementation by the board of such an association and the chairman of the board of decisions of general meetings of members of such an association (meetings of authorized persons), the legality of civil law transactions made by the management bodies of such an association, regulatory legal acts regulating the activities of such an association, the state of its property;

2) carry out audits of the financial and economic activities of such an association at least once a year, as well as on the initiative of members of the audit commission (auditor), by decision of the general meeting of members of such an association (meeting of authorized persons) or at the request of one-fifth of the total number of members of such an association or one third of the total number of members of its board;

3) report on the results of the audit to the general meeting of members of such an association (meeting of authorized persons) with the presentation of recommendations on the elimination of identified violations;

4) report to the general meeting of members of such an association (meeting of authorized persons) on all detected violations in the activities of the governing bodies of such an association;

5) exercise control over the timely consideration by the board of such an association and the chairman of this board of applications from members of such an association.

4. Based on the results of the audit, when creating a threat to the interests of a horticultural, gardening or dacha non-profit association and its members, or if abuses are revealed by the members of the board of such an association and the chairman of the board, the audit commission (auditor), within its powers, has the right to convene an extraordinary general meeting members of such an association.

According to paragraph 1 of Article 25 of the Federal Law of the Russian Federation “On horticultural, horticultural and country non-profit associations of citizens” Federal Law No. 66-FZ of April 15, 1998, control over the financial and economic activities of a horticultural non-profit association, including the activities of its chairman , members of the board are carried out by the audit commission (auditor), elected in the composition of one or at least three people from among the members of horticulture by the general meeting of members of horticulture for a period of 2 years. The chairman and members of the board, as well as their spouses, parents, children, grandchildren, brothers and sisters (their spouses) cannot be elected to the audit commission. The procedure for the work of the audit commission and its powers are provided for by the regulation on the audit commission approved by the general meeting (meeting of authorized persons). As a rule, the procedure for the work of the audit commission is provided for by the charter of horticulture, approved by the general meeting of members of horticulture.

The audit commission is accountable to the general meeting of members of such a partnership. According to clause 2 of article 25, members of the audit commission horticultural partnership bear responsibility for the improper performance of the duties stipulated by the Federal Law and the charter of the partnership. According to clause 3 of article 25, the audit commission is obliged to:

1. Check the implementation by the board and the chairman of the board of decisions of general meetings of horticultural members, the legality of civil law transactions made by horticultural management bodies, regulatory legal acts regulating the activities of such an association, the state of its property.

2. Carry out an audit of financial and economic activities at least once a year.

3. Report on the results of the audit to the general meeting (meeting of authorized) members of horticulture with the presentation of recommendations for the elimination of identified violations.

4. Report to the general meeting of members of the association (meeting of authorized persons) on all identified violations and activities of the horticultural management bodies.

5. Monitor the timely consideration by the board and the chairman of this board of statements from members of horticulture.

According to clause 4 of article 25 of the said law, based on the results of the audit, when creating a threat to the interests of the horticultural association and its members, or if abuses of the members of the board and its chairman are revealed, the audit commission, within its powers, has the right to convene an extraordinary meeting of members of such an association.

According to Art. 26 of the Federal Law No. 66-FZ of April 15, 1998, public control over compliance with the law should be created in horticultural associations. In horticultural associations, the number of members of which is less than thirty, the commission for monitoring compliance with the legislation may not be elected, its functions in this case are assigned to one or more members of the board of the association.

In your case, you need to request an audit report, read it, clarify whether the audit report was approved at a general meeting of gardening members (a meeting of authorized representatives). Based on the results of the audit (audit) of the financial and economic activities of horticulture, you will be able to judge the work of the board and its chairman.

You can personally contact the chairman of the audit committee. In case of disagreement with the facts of the audit and the information you have about violations of financial and economic activities in horticulture, gardeners at their own expense can conduct an audit of the financial and economic activities of horticulture. If there are malicious violations of financial and economic activities by the board or its chairman, contact the district prosecutor's office at the location of the gardening.

G. Gepalova, lawyer,
Chairman of the Gardening Center
Vasileostrovsky district
Petersburg

Non-profit organizations, like many other economic entities of the system National economy, may be subject to mandatory audit at the initiative of higher authorities (including state ones) and initiative audit - by decision of the governing bodies of this non-profit organization. Conducting audits is dictated by law Russian Federation, in particular in the Federal Law of August 7, 2001 No. 119-FZ "On Auditing". Audit customers are most often government bodies. The significance of an audit increases if a horticultural, horticultural or dacha non-profit association:

• carries out entrepreneurial activity;
• receives significant target funds for events or targeted programs;
• in other cases.

The auditor or the audit organization during the audit must achieve an understanding of the accounting system by carefully studying its organization and the client's workflow, describe this system and analyze the strengths and weak sides. When studying the accounting system, it is established that it complies with the current regulations and adequacy to the scale of activities of a non-profit organization.

The fundamentally important aspects when conducting an audit of a horticultural partnership are:

• founding documents. The charter of the partnership must contain information on the amount of share contributions of members of the partnership, on the procedure for distributing profits and losses, and the like. The information contained in the constituent documents must be strictly observed and not contradict the actual;
• partnership income and expense estimates. Completeness and correctness of reflection Money received from all activities of a non-profit organization, including entrepreneurial, budget funding, grants and other transfers from various organizations. Compliance and execution of budgets;
• financial (accounting) statements - the procedure for generating reports and checking the correctness of the balance sheet, as well as Form No. 6 "Report on the intended use of funds received" (if it is submitted to tax authorities);
• compliance with production and business contracts and fulfillment of their obligations under them. Timeliness and obligatory fulfillment of all conditions stipulated by the contracts. Timely repayment of debts to partners and various organizations. Fulfillment of obligations to the state;
• property check, comparison accounting documentation: write-offs, damage, previous audit reports and other accounting documents);
• conducting a tax audit. It is carried out in order to express an opinion on the degree of reliability and compliance in all material aspects with the norms established by law, the procedure for the formation, reflection in accounting and payment of taxes and other payments to budgets of various levels.

The completeness and timeliness of calculations with the budget for various types payments. The correctness of maintaining separate accounting for statutory and commercial activities is subjected to special verification.

It should be noted that when conducting an audit of horticultural, horticultural and dacha association various errors can be found. Here are the most typical:

• errors in the design and maintenance of constituent documents. Here, as a rule, there is a non-reflection in the charter of all types of activities that the non-profit organization, in particular, issues of maintaining horticultural, horticultural or dacha farming species entrepreneurial activity and other income-generating activities, or conducting activities that are not permitted by the legislation of the Russian Federation. Sometimes the charter does not stipulate the procedure for paying membership fees, there are no job descriptions employees of the organization;
• errors in the conduct of financial, accounting activities. Incorrectly executed primary documents are often presented (all the details provided for by the standards are not filled out). Requirements to documentation business transactions are set out in Law No. 129-FZ;
• when carrying out inventories - non-compliance with the terms of the inventory and errors in the procedure for its conduct. The rules for conducting inventories are regulated by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 "On Approval Guidelines inventory of property and financial obligations";
• errors in the preparation of correspondence accounts. Errors in the chronology: business transactions are reflected without observing the sequence of their commission;
• business transactions are reflected depending on their content.

In organizations of horticultural, horticultural or summer cottages, in addition to the lack of accounting for business activities, there is often no separation of accounting for the main (statutory) activity and entrepreneurial activity. The latter is obligatory for all non-commercial organizations and must be properly documented in the accounting records.

The most common violation in the conduct of horticultural, horticultural or dacha non-profit associations of activities that have a taxable base (as well as many commercial firms) is tax evasion, including non-payment of taxes in the presence of objects of taxation (profit tax, when doing business activities; value added tax; property tax; income tax individuals from amounts exceeding the established limit, and other mandatory payments and deductions).

Errors in compilation and presentation reporting documentation meet:

• in the preparation and maintenance of the balance sheet. An analysis of the financial condition and solvency of the organization, an analysis of the degree of depreciation of fixed assets has not been carried out;
• when compiling financial statements. The information contained in the explanatory notes is immaterial (in cases where an explanatory note is necessary). The deadlines for submission of financial statements were violated. The information used in the calculation contradicts accounting data;
• most gross violation financial (tax) legislation is to submit reports in a simplified form of accounting in cases where a non-profit organization derives income from entrepreneurial activities.

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Checking SNT

What list of documents should the chairman of TSN SNT provide to the audit commission for verification.

All documents required by the Audit Commission.

To whom will we turn to check our SNT, since our chairman of the society constantly steals money.

You can file a complaint with the Attorney General.

We wrote complaints to the prosecutor's office about the arbitrariness of the chairman of the SNT with a request to conduct an audit. Received a refusal, because. according to the responding prosecutor, SNT and other dacha cooperatives are not state. institutions and in connection with this, the prosecutor's office is not authorized to deal with them, apply to the court. How legitimate is such a response from the prosecutor's office?

Good afternoon Since you reported a crime, the prosecutor had to carry out in the manner prescribed by Art. 37 of the Criminal Procedure Code of the Russian Federation, check and, if it is confirmed that the chairman of the SNT has committed a crime, transfer the material to the competent authorities for further initiation of a criminal case. In your case, the prosecutor evaded these duties.

Can a member of the SNT, not being a member of the audit commission, take part in the audit of the SNT by the audit commission?

Depends on the charter of the SNT, but by default it does not. That's what the commission is for. The results of its work should be presented at the reporting meeting. Although it is worth getting a written refusal from the chairman of the commission to participate in its work just in case.

I am a member of the audit committee of the SNT. Tried to check financial activities accountant and former chairman, a new one was chosen at the same meeting as audit commission. Documents are not provided to us by the accountant, only the cash book, in which there is no evidence of expenses. What to do in this case? It is not clear where the targeted contributions go, the membership fees are also in question. Thank you in advance for your response.

Write a complaint to the prosecutor's office, they will provide all the documents upon request.

I am a member of the audit committee to verify the creation of gas supply systems snt. Is it possible to conduct an audit to verify documents and spend money on creating a gas supply system for SNT to one member of the commission (individually) and draw up an act signed by one member of the commission.

If, in accordance with the charter, a collegial audit body has been created in your SNT, i.e. several people are included in the audit commission, and not one auditor, then all members of the commission must conduct audits collegially.

Where to apply for verification of the activities of the chairman of the snt. And is it possible to attract him, if he called the people who organized the meeting about problems in the snt and the chairman, drinking buddies and drunks. What to do then.

Irina, if there are facts of insult, write a statement to the police Art. 5.61 of the Code of Administrative Offenses of the Russian Federation Insult.

Is it possible to conduct an independent audit in SNT?
Who should initiate this review?

Any member is entitled.

Hello, Larisa Mikhailovna! You have the right to hold a general meeting of SNT members, raise money for the work of auditors and conclude an agreement with an audit company. You should have your own audit committee in SNT, which has the right to check the status financial discipline in SNT and, in case of violations, file an application with the prosecutor's office. Either immediately submit an application to the prosecutor's office, and she will initiate the check and figure everything out. Best wishes)

These issues should be resolved at a general meeting of the SNT members. The bylaws of the SNT should spell out the procedure. For verification by the prosecutor's office, there must be weighty arguments and grounds.

How to initiate a tax audit in SNT for document flow and income and expenditure of money.

Good afternoon, Dmitry! A financial audit can be carried out by the audit commission of the SNT. You can also apply with an official appeal to the Federal tax service with a request to conduct a tax audit, indicating the facts.

I, as the auditor of the SNT, filed a lawsuit against the SNT for failure to provide me with documents to check. In his objection, the chairman of the SNT announced that I had misappropriated 14,280 rubles. Can I apply to the court with a claim for the protection of honor and dignity?

Of course, you can apply to the court for the protection of honor, dignity and business reputation.

We want to conduct a prosecutorial and audit check against the chairman of the SNT. Where to apply?

In the beginning, try to manage on your own. You must have an accountant and a board. Create a commission with your own decision and check everything you want ... And only then it will become clear where and why to apply. If you find acts with corpus delicti under the Criminal Code of the Russian Federation, then contact the police and prepare them a copy of everything that you have investigated. If the deeds do not reveal the composition and the damage is still there, then present it to the chairman ... He will refuse, to the court. In any case, in such a situation, it is better to immediately think about replacing the chairman with a more accommodating fellow ... And good luck to you.

The Chairman of the SNT conducted an audit. The result and the test report refuses to issue. On the basis of what it is possible to request these documents from the chairman of the SNT!

Good afternoon If you are a member of the SNT, then the audit report must be made public at the general meeting of the members of the SNT. At the same time, upon a written application, you have the right to get acquainted with all the documents of the SNT (based on the Charter and the regulations on the SNT). Write a complaint against the chairman to the prosecutor's office.

How to organize a financial audit of the activities of SNT? They collect money annually and there is no contract or paperwork for the provision of services! There are threats in case of non-payment to put on the interest counter and they say that the general meeting decided so.

Dear Svetlana, you have the right to request from SNT documents on its activities - decisions of the meeting, cost estimates and others ...

What law can be used when checking the eligibility of accruing SNT Membership fees (not only from the area, but also taking into account other parameters and circumstances)

Good afternoon law not provided the procedure for paying membership fees and their amount; review and resolution this issue referred to the competence of the general meeting of SNT in accordance with Article 21 of the Federal Law “On horticultural, gardening and country non-profit associations of citizens”; The same is spelled out in the law, which comes into force on 01/01/2019. According to paragraph 9 of Art. 6 of the Federal Law of July 29, 2017 N 217-FZ (as amended on August 3, 2018) "On the conduct of gardening and horticulture by citizens for own needs and on amendments to certain legislative acts of the Russian Federation": In the charter of the partnership in without fail the following shall be indicated: 9) the procedure for making contributions, the liability of members of the partnership for violation of obligations to make contributions;

Laws governing to some extent given order and the dimensions are still Federal Law No. 66 and, accordingly, the Civil Code of the Russian Federation. The rest is confirmed by established practice.

What law should be followed when checking the accrual of membership fees in SNT, not only from the area of ​​​​the site, but also taking into account the conditions for using it?

Good day! The amount of membership fees is set on the basis of the minutes of the general meeting of members of the SNT, and everything must also be spelled out in the charter of the partnership!

On April 23, 2018, SNT was checked by Mosenergosbyt. The chairman of the SNT was present during the inspection. During the check, a seal was broken in one of the phases, an Act was drawn up, which was signed by the chairman of the SNT without comment. On May 16, 2018, in the office of Mosenergosbyt, in the presence of the chairman of the SNT, an act was drawn up on unmetered electricity consumption. In the act, the volume of BUP was calculated from the date of the last check on 07/13/2017 (for 9 months) - 4.5 million rubles. The chairman made a note in the act that he did not agree. On 07/26/2018, a notification was received in SNT about the introduction of restrictions on the electricity consumption mode from 08/07/2018. In SNT there are "individual workers" - who have a direct contract with Mosenergosbyt. Will the power be turned off? Are there any chances to challenge the BUP? Is it possible to bring the calculation of the BUP under 354 PP?

Hello. This act must be challenged in court. Positive arbitrage practice available in similar cases.

They cannot be turned off under the act of unmetered electricity consumption. The act is not legal instrument collection on which to be made in an indisputable manner. Violation of Articles 11,12,309,310,544 of the Civil Code of the Russian Federation. Only through arbitration court and that cannot be turned off, but must be exacted. Also look in the contract, it should indicate what they are disconnecting for. Mosenergosbyt has its own position. They can turn off to knock out money without a trial. Write a complaint to the FAS, the prosecutor's office. Direct contracts cannot be turned off, but it is not clear how they are in SNT. Who owns the networks?

The audit commission of the snt conducted an audit of the activities of the chairman, but we have reason not to trust the conclusions of the commission, because even legal form defined as an LLC, not a snt ... is this a competent chairman of the audit commission? Would you like to conduct an independent check, who can do it? Answer can be sent to [email protected]

Hello. In this case, you need to contact any audit company that will conduct an independent audit.

It is necessary to hold a correct general meeting of the SNT with the appropriate agenda, to decide on an independent audit of the accounting department of the SNT. To do this, it is better to contact a lawyer to accompany your question.

Can the audit commission, in order to check the activities of the board, require the members of the SNT to verify, hand over gardening books?

good day, Elena! This is the personal property of SNT members, so the requirement to hand over books is not legitimate. You can ask for copies of completed documents, but there is no such right to collect and seize, including for verification. Good luck and all the best in your business. Sincerely, Law Firm"PRAVO", a member of the Guild of Human Rights Defenders of Moscow!

I am a member of the audit commission of the SNT, during the audit, a shortage was revealed at the chairman of the garden. Where to apply?

Hello Irina Germanovna! Do you have an SNT board? And besides this, the Charter of the SNT. Here the Board also should make the decision on this question according to the Charter of SNT.

supervisory authority for snt, who can conduct an independent financial audit?

Except for the audit commission, no one; Federal Law No. 66-FZ of April 15, 1998 (as amended on July 3, 2016) "On horticultural, horticultural and dacha non-profit associations of citizens" Article 25. Control over the financial and economic activities of a horticultural, horticultural or dacha non-profit association 1. Control over financial - the economic activities of a horticultural, horticultural or dacha non-profit association, including the activities of its chairman, members of the board and board, are carried out by an audit commission (auditor) elected from among the members of such an association by a general meeting of its members consisting of one or at least three people for a period of two years. The chairman and members of the board, as well as their spouses, parents, children, grandchildren, brothers and sisters (their spouses) cannot be elected to the audit commission (auditor). The procedure for the work of the audit commission (auditor) and its powers are governed by the regulation on the audit commission (auditor) approved by the general meeting of members of such an association (meeting of authorized persons). The audit commission (auditor) is accountable to the general meeting of members of such an association. Re-elections of the audit commission (auditor) may be held ahead of time at the request of at least one quarter of the total number of members of such an association. 2. Members of the audit commission (auditor) of a horticultural, horticultural or dacha non-profit association shall be liable for improper performance of the duties provided for by this Federal Law and the charter of such an association. 3. The audit commission (auditor) of a horticultural, horticultural or dacha non-profit association is obliged to: legal acts regulating the activities of such an association, the state of its property; 2) carry out audits of the financial and economic activities of such an association at least once a year, as well as on the initiative of members of the audit commission (auditor), by decision of the general meeting of members of such an association (meeting of authorized persons) or at the request of one-fifth of the total number of members of such an association or one third of the total number of members of its board; 3) report on the results of the audit to the general meeting of members of such an association (meeting of authorized persons) with the presentation of recommendations on the elimination of identified violations; 4) report to the general meeting of members of such an association (meeting of authorized persons) on all detected violations in the activities of the governing bodies of such an association; 5) exercise control over the timely consideration by the board of such an association and the chairman of this board of applications from members of such an association. 4. Based on the results of the audit, when creating a threat to the interests of a horticultural, horticultural or dacha non-profit association and its members, or if abuses are revealed by members of the board of such an association and the chairman of the board, the audit commission (auditor), within its powers, has the right to convene an extraordinary general meeting of members of such an association. " Open full text document "

Tell me what needs to be done in order to conduct a financial audit (audit) in SNT?

It is necessary that an appeal be submitted to the audit commission of this snt. look at the charter, there should be a procedure. Or there should be a separate provision in this regard.

Where to go for fin. checks in the SNT-to the tax office or the prosecutor's office?

Good afternoon. The IRS won't check anything. If you see a violation of your financial interests in the actions of the SNT management, contact the prosecutor's office with a reasoned statement.

Nina, according to Art. 25 of the Federal Law "On horticultural, horticultural and dacha non-profit associations of citizens" dated April 15, 1998 No. 66-FZ, control over the financial and economic activities of a horticultural, horticultural or dacha non-profit association, including the activities of its chairman, members of the board and board, is exercised by an audit commission (auditor) elected from among the members of such an association by a general meeting of its members consisting of one or at least three people for a period of two years.

Is it possible to appeal to the prosecutor's office for fin. checks of SNT, since the audit commission does not work, although there were appeals and they are in the know.

The prosecutor's office will not conduct an audit of the financial activities of the SNT, the prosecutor's office does not have such powers. Try to contact Arkhangelsk regional office Union of Gardeners of Russia http://vtorygina.ru/news/%D0%B2-%D0%B0%D1%80%D1%85%D0%B0%D0%BD%D0%B3%D0%B5%D0%BB %D1%8C%D1%81%D0%BA%D0%B5-%D0%BF%D0%BE%D1%8F%D0%B2%D0%B8%D0%BB%D0%BE%D1%81% D1%8C-%D0%BE%D1%82%D0%B4%D0%B5%D0%BB%D0%B5%D0%BD%D0%B8%D0%B5/ http://nikolaymishustin.ru/soyuzy -sadovodov-2/ A local, interdistrict or regional association (union) of horticultural, horticultural or dacha non-profit associations may be given the right to inspect the economic and financial activities of such associations by the decision of the founding conference, presenting the results of the audit to the boards of horticultural, horticultural or dacha non-profit associations and general meetings their members. Article 9 of the Federal Law of April 15, 1998 N 66-FZ (as amended on July 3, 2016) "On horticultural, horticultural and dacha non-profit associations of citizens."

Where to go for financial SNT checks? The chairman revealed fundraising without estimates and cash warrants without numbers.

Contact the audit committee of the SNT. Federal Law No. 66-FZ of April 15, 1998 (as amended on July 3, 2016) "On horticultural, horticultural and dacha non-profit associations of citizens": Article 25. Control over the financial and economic activities of a horticultural, horticultural or dacha non-profit association 1. Control over financial and economic activities of a horticultural, horticultural or dacha non-profit association, including the activities of its chairman, members of the board and board, are carried out by an audit commission (auditor) elected from among the members of such an association by a general meeting of its members consisting of one or at least three person for two years. The chairman and members of the board, as well as their spouses, parents, children, grandchildren, brothers and sisters (their spouses) cannot be elected to the audit commission (auditor). The procedure for the work of the audit commission (auditor) and its powers are governed by the regulation on the audit commission (auditor) approved by the general meeting of members of such an association (meeting of authorized persons). The audit commission (auditor) is accountable to the general meeting of members of such an association. Re-elections of the audit commission (auditor) may be held ahead of time at the request of at least one quarter of the total number of members of such an association. 2. Members of the audit commission (auditor) of a horticultural, horticultural or dacha non-profit association shall be liable for improper performance of the duties provided for by this Federal Law and the charter of such an association. 3. The audit commission (auditor) of a horticultural, horticultural or dacha non-profit association is obliged to: legal acts regulating the activities of such an association, the state of its property; 2) carry out audits of the financial and economic activities of such an association at least once a year, as well as on the initiative of members of the audit commission (auditor), by decision of the general meeting of members of such an association (meeting of authorized persons) or at the request of one-fifth of the total number of members of such an association or one third of the total number of members of its board; 3) report on the results of the audit to the general meeting of members of such an association (meeting of authorized persons) with the presentation of recommendations on the elimination of identified violations; 4) report to the general meeting of members of such an association (meeting of authorized persons) on all detected violations in the activities of the governing bodies of such an association; 5) exercise control over the timely consideration by the board of such an association and the chairman of this board of applications from members of such an association. 4. Based on the results of the audit, when creating a threat to the interests of a horticultural, horticultural or dacha non-profit association and its members, or if abuses are revealed by members of the board of such an association and the chairman of the board, the audit commission (auditor), within its powers, has the right to convene an extraordinary general meeting of members of such an association.

The chairman of the SNT, upon a request for the issuance of financial documents for verification, refused a member of the audit commission. What are my next steps.

Hello. Federal Law No. 2202-I of January 17, 1992 "On the Prosecutor's Office of the Russian Federation" File a complaint with the prosecutor.

Good afternoon To begin with, I would like to understand what goal you are pursuing in the end and what you plan to achieve in the end. Once a year, the chairman of the SNT holds a meeting at which he reports on the financial. expenses, work done, the board and the chairman are elected. If you really want to audit, contact the IFTS and get a report for the previous year. Moreover, it is not entirely clear how and on what grounds you elected the audit commission. How was the quorum observed, etc. In general, there is not enough information.

According to the statement of the initiative group, the financial and economic activities of SNT are being checked tax office. Are the audit results a tax secret for third parties? Can the initiative group that submitted the facts of the theft of membership fees and non-payment of taxes to the tax authorities, can you find out the results of the audit?

Hello! Third parties do not have the right to request the results of an unscheduled tax audit, as they are not taxpayers.

If the act of checking the audit commission of the SNT is incorrect, inaccurate, with accounting errors, false accusations from the board of the SNT and was announced to the gardeners. The audit was carried out by relatives of SNT members. How to be a board member?

Write a claim with a return receipt, a valuable letter by Russian post with an inventory in the inventory, indicate the attached statements (one again with a stamp will remain with you, and a notification will come with their signatures when they receive the letter, if they do not accept it, the inventory with a stamp will be evidence), You can also submit a request...

The site has figured out the peculiarities of country life. What you can not pay for, how most often the rights of summer residents are violated, and what changes await gardeners from 2019?

The law has changed since 2019. But even now it is full of subtleties, which are very difficult to understand at a glance. Helped to understand them. CEO Debt Defense League Sergey Krylov.

Why you can not pay summer residents?

We don't pay for something we don't have. IN membership fee includes infrastructure fees, wage security, chairman, accountant. Additional targeted fees may relate to the construction of various facilities. If you do not agree and do not vote for these objects, then you can not pay. But only if you consider this object optional and will appeal against the decision to build it in court. Otherwise, targeted contributions can be charged indefinitely.

What is included in the mandatory infrastructure?

At least they are roads. Electricity, water supply, fences, bridges, turnarounds, some garden houses where meetings are held or the administration of the SNT is located. This is the minimum set that is always present. This also includes the maintenance of common lands and common property.

If there is no road, but there is a path, then you can not pay for it. But, before deleting the amount from the payment, you need to come to the chairman and resolve this issue with him at the meeting.

How is the meeting held in the SNT?

This is the area in which summer residents are most often deceived. It is important to remember that at the meeting they cannot say: so and so, we are building a road. This is wrong, there is a concept - the order of convocation.

According to him, a month before the meeting, the chairman or management must provide each member of the SNT with a list of issues that will be discussed.

If these are financial issues for the maintenance of property, then there should be estimates with calculations. After studying them, each member of the SNT can offer another contractor if he believes that the cost of the work is too high. You can dispute the cost estimate.

At the meeting itself, registration in the signature list and voting should take place: we emphasize the decision for which we voted, and do not raise our hands.

What to do if the crop in the country dies due to lack of water?

How to return money for country water?

If the water was laid according to the estimates and all documents, but it did not come (all the equipment on the site is in good order), then we demand a recalculation from the chairman. We pay for what we use.

If plants died due to lack of water, an act must be drawn up. This can be done with neighbors: record a video with explanations, say the date of the recording, introduce the assembled witnesses (it is desirable that there are representatives of the SNT board at the site), take photographs. After that, you can make demands for recalculation for water and crop compensation to the board, and if they were refused, then go to court. Evidence on hand is enough for the victory to remain with the affected owner of the site.

How to check the work of the chairman of the SNT?

Himself, without having any specialized knowledge, there is no need to make a fuss. Just waste your nerves. You can consult with the auditors, they will make a list of documents that need to be requested. They will conduct an audit and give a conclusion. If something is discovered, then you can ask for an extraordinary meeting and resolve the problem at it. If the chairman refused, then we turn to the audit commission. She has the right to call a meeting herself if there is a threat financial condition society.

The Revolutionary Commission is created within society. Persons included in it should not hold other positions or be on the board. But often these are people who good relations with the chairman. Otherwise, he is unlikely to give the green light to the appointment of a person for this job.

Members of the commission must submit their report in advance so that members of the SNT can check it. If a refusal is received, then all information can be requested through the court. If there are violations in the documents, then the police should be involved.

How long does it take for the SNT Board to submit the documents?

You can ask for financial documents on any issue that was paid from the company's funds. Data must be submitted within a week. They can take money from the summer resident for making copies - this is legal.

Dacha law: changes from 2019

It can be assumed that from next year the life of summer residents will become more difficult. Federal Law 217 will come into force, which will replace Federal Law 66.

The document will clearly spell out where houses can be built in horticultural and horticultural associations. Where it is considered irrelevant, you will have to be content with a garden house. In horticultural partnerships, this will be impossible: they provide for the construction of facilities that do not have a foundation. Even if the house is erected, it will not be possible to register ownership of it. The only way is to try to change the designation of the site from ONT to SNT, this is very problematic, since there are different land uses. It will be possible to build on garden plots, but not just like that, but taking into account the new rules.

If now a squatter building is registered in the order of a dacha amnesty, then from 2019, before the start of construction, it will be necessary to draw a house project, approve it in all instances, and only then proceed with construction. It is impossible to arbitrarily erect houses and hope that they will receive the status of housing, which means that it will be possible to register in them. The last chance to legalize existing objects is to contact the district administration where the summer cottage is located before the end of the year.

Contributions to SNT will be made non-cash

Another change that will come into effect in January is the settlement procedure. Acceptance of cash is prohibited. All payments will be made to the current account garden partnership. From there, they will be used to pay bills. This will make the work of the SNT leadership more transparent.